Excise duties are applicable to certain products listed in the Excise Duties and Tax Warehouses Act (e.g. beer and spirits, tobacco products, petrol and diesel fuel, heavy oil, certain types of cars, and electricity).

Excise duties are charged as a flat amount in BGN per unit or as combination of flat rate and ad valorem component.

The productions of some excise goods (tobacco products, alcohol and energy products, with small exceptions) should be carried out only in tax warehouses.  Excise goods may be imported, processed and stored in tax warehouses, as well as transported, under a deferred payment regime.

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